A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for two years from the date this judgment became final and conclusive.

Punishment of the crime

From 2014 to 2017, the Defendant practically operated “C”, which is a business place selling dry fish products in Sacheon-si B.

1. On October 31, 2014, the Defendant issued a false tax invoice stating an excessive amount of KRW 54,587,205 by issuing a false tax invoice amounting to KRW 90,90,09,090, even though he/she did not have supplied goods or services equivalent to KRW 90,90,09,090 to D Co., Ltd., and issued a false tax invoice stating an excessive amount of KRW 54,587,205, from that time until May 31, 2016, as shown in the separate sheet of crime 1, from that time, until May 31, 2016.

2. Since the Defendant, on December 31, 2014, supplied goods worth KRW 17,296,636 to E in fact at the C office, the Defendant, despite having to issue a tax invoice under the Value-Added Tax Act, did not supply goods worth KRW 65,932,926 in total, as shown in the separate crime list from December 31, 2016, and did not issue a tax invoice even after supplying goods worth KRW 65,932,926 in total, as in the separate crime list from December 31, 2016.

Summary of Evidence

1. Defendant's legal statement;

1. Application of the statutes governing “the details of processed sales, including each accusation, each separate sheet, a report on completion of investigation by an individual entrepreneur, supplementary protocol, notification, etc., CFF account, CFC list, list of electronic tax invoices, C tax invoices under-issuance, details of under-issuance of C tax invoices, details of tax declarations related to the under-issuance of C tax invoices, details of omitted sales, each of the tax invoices return, list of total tax invoices by each customer, electronic

1. Article 10(1)1 of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018); the choice of imprisonment with prison labor, in relation to the relevant criminal facts;

1. Aggravation of concurrent crimes: the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Suspension of execution: Confession under Article 62 (1) of the Criminal Act and crimes;